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Taxes and Taxation
Reference:

Aguzarova, F.S. Reformation of Taxes: Social Aspect

Abstract: Reformation of taxes has always been a topical issue in the Russian Federation and it is growing even more important now. This is caused by introduction of new luxury tax and combination of the two taxes, personal property tax and land tax, into single property tax. The author of the article studies the problems of reformation of taxation system in terms of social security and proves a need in supporting territorial budgets by means of increasing tax proceeds. The present article should be viewed not only as the theoretical concept but also recommendations aimed at establishing tax justice.

Keywords:

taxes and taxation, tax, taxation, income, luxury, real state, justice, efficiency, proportionality, budget.

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References
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